refactor: 整合财务系统到主应用并重构后端架构

主要变更:
- 将独立的 web-finance 应用整合到 web-antd 主应用中
- 重命名 backend-mock 为 backend,增强后端功能
- 新增财务模块 API 端点(账户、预算、类别、交易)
- 增强财务仪表板和报表功能
- 添加 SQLite 数据存储支持和财务数据导入脚本
- 优化路由结构,删除冗余的 finance-system 模块

🤖 Generated with [Claude Code](https://claude.com/claude-code)

Co-Authored-By: Claude <noreply@anthropic.com>

apps/backend/utils/sqlite.ts

@@ -0,0 +1,82 @@
+import Database from 'better-sqlite3';
+import { mkdirSync } from 'node:fs';
+import { dirname, join } from 'pathe';
+
+const dbFile = join(process.cwd(), 'storage', 'finance.db');
+
+mkdirSync(dirname(dbFile), { recursive: true });
+
+const database = new Database(dbFile);
+
+database.pragma('journal_mode = WAL');
+
+database.exec(`
+  CREATE TABLE IF NOT EXISTS finance_currencies (
+    code TEXT PRIMARY KEY,
+    name TEXT NOT NULL,
+    symbol TEXT NOT NULL,
+    is_base INTEGER NOT NULL DEFAULT 0,
+    is_active INTEGER NOT NULL DEFAULT 1
+  );
+`);
+
+database.exec(`
+  CREATE TABLE IF NOT EXISTS finance_exchange_rates (
+    id INTEGER PRIMARY KEY AUTOINCREMENT,
+    from_currency TEXT NOT NULL,
+    to_currency TEXT NOT NULL,
+    rate REAL NOT NULL,
+    date TEXT NOT NULL,
+    source TEXT DEFAULT 'manual'
+  );
+`);
+
+database.exec(`
+  CREATE TABLE IF NOT EXISTS finance_accounts (
+    id INTEGER PRIMARY KEY AUTOINCREMENT,
+    name TEXT NOT NULL,
+    currency TEXT NOT NULL,
+    type TEXT DEFAULT 'cash',
+    icon TEXT,
+    color TEXT,
+    user_id INTEGER DEFAULT 1,
+    is_active INTEGER DEFAULT 1
+  );
+`);
+
+database.exec(`
+  CREATE TABLE IF NOT EXISTS finance_categories (
+    id INTEGER PRIMARY KEY AUTOINCREMENT,
+    name TEXT NOT NULL,
+    type TEXT NOT NULL,
+    icon TEXT,
+    color TEXT,
+    user_id INTEGER DEFAULT 1,
+    is_active INTEGER DEFAULT 1
+  );
+`);
+
+database.exec(`
+  CREATE TABLE IF NOT EXISTS finance_transactions (
+    id INTEGER PRIMARY KEY AUTOINCREMENT,
+    type TEXT NOT NULL,
+    amount REAL NOT NULL,
+    currency TEXT NOT NULL,
+    exchange_rate_to_base REAL NOT NULL,
+    amount_in_base REAL NOT NULL,
+    category_id INTEGER,
+    account_id INTEGER,
+    transaction_date TEXT NOT NULL,
+    description TEXT,
+    project TEXT,
+    memo TEXT,
+    created_at TEXT NOT NULL,
+    is_deleted INTEGER NOT NULL DEFAULT 0,
+    deleted_at TEXT,
+    FOREIGN KEY (currency) REFERENCES finance_currencies(code),
+    FOREIGN KEY (category_id) REFERENCES finance_categories(id),
+    FOREIGN KEY (account_id) REFERENCES finance_accounts(id)
+  );
+`);
+
+export default database;